29 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACCT 101Financial Accounting3
Fall, Spring Introductory course in the practical applications of financial accounting. Topics include preparation and analysis of financial statements using spreadsheet software or other analytical tools, and measurement of the results of business activities related to cash, accounts receivable, inventory, long lived assets, liabilities and stockholders equity. Current regulatory, ethical and social issues in accounting are explored.
Fall, Spring Course provides students with an understanding of concepts that are fundamental to the use of management accounting. Topics include costing concepts and systems, budgeting, cost-volume-profit analysis, and other managerial accounting concepts. Using accounting data, students will apply course concepts and accounting technologies, including spreadsheet software, to enhance managerial decision-making. Current regulatory, ethical and social issues in accounting are explored.
ACCT 115Accounting Applications with Spreadsheets and Databases3
This course will bridge the gap between introductory and upper-level accounting courses by focusing on applying processes involved in the accounting cycle, including financial statement preparation and closing procedures. Students will gain advanced skills by utilizing spreadsheet and database management tools, enabling them to prepare and summarize accounting data and solve accounting-specific problems. Additional topics include preparing templates for depreciation, financial instruments, capital budgeting, variance analysis, and receivables, and exploring financial tools and functions. The course will provide the necessary review and reinforcement of core accounting concepts for continued application in future accounting coursework.
BBA 002 , ACCT 123 . View Course Offering(s): Summer Session I 2026 Summer Session II 2026 Summer Session III 2026 Fall 2026
ACCT 123Intermediate Accounting I3
Fall, Spring In depth study of accounting theory and its application, specifically focused on transactions related to financial statement preparation, assets and revenues. Some specific topics include inventory, property, plant and equipment and investments. Utilizing automated accounting information systems, students will apply the steps in the financial accounting process to record and summarize financial transactions. Through data analysis and visualization tools, student will learn how accounting information, such as the balance sheet and income statement, is used as the foundation for decision-making by management, stockholders, creditors, and other stakeholders. Conflicts and shortcomings that exist within the traditional structure of accounting theory, as well as global reporting issues are discussed. Current developments in corporate social responsibility as it relates to applicable financial reporting tools are also explored.
IT 001; IT 015 ; ACCT 102 ; sophomore class standing or above, C- or better in ACCT 101 and ACCT 102 (Students who have completed 24 s.h. or above may seek a waiver from the department chairperson.) View Course Offering(s): Summer Session I 2026 Summer Session II 2026 Summer Session III 2026 Fall 2026
Corequisite
ACCT 115
ACCT 124Intermediate Accounting II3
Fall, Spring This course is a continuation of ACCT 123. In-depth study of accounting theory and its application specifically focused on the transactions related to current and long-term liabilities and stockholders’ equity. Major topics include bonds, leases, earnings per share, income taxes, and pensions. Utilizing automated accounting information systems, students will apply the steps in the financial reporting process to record and summarize financial transactions. Through data analysis and visualization tools, students will learn how accounting information, such as the balance sheet, statement of stockholders’ equity, and statement of cash flows, is used as a basis for decisions by management, stockholders, creditors, and other stakeholders. Conflicts and shortcomings that exist within the traditional structure of accounting theory, as well as global reporting issues, are discussed. Current developments in corporate social responsibility as they relate to applicable financial reporting topics are explored.
Fall, Spring This course consists of advanced theory and an analytical overview of the accounting problems associated with acquisitions, mergers, and the preparation and interpretation of financial reports with respect to the resultant combined corporate entities; translation of foreign financial statements; an introduction to accounting and reporting for not-for-profit organizations; and an analysis of the transactions involved with partnership formation, operation, and termination. Advanced spreadsheet skills will be utilized in analysis and problem-solving. Global perspectives, current accounting regulatory developments, and ethical issues are integrated throughout.
Periodically This course provides a detailed examination and discussion of the accounting principles unique to governmental and not-for-profit entities. The course focuses on the use of special funds for state and local governments, colleges and universities, hospitals and other health care entities, voluntary health and welfare organization, and other not-for-profit organizations. Students will learn what characterizes an entity as one for which the GASB is the authoritative standard-setting body versus one for which the FASB is the authoritative standard-setting body and develop an understanding of why two unique sets of accounting principles were developed to serve these entities.
Periodically Discussion of contemporary debates regarding harmonization of accounting standards. Analysis of the differences among countries regarding their economic and social practices and corresponding accounting systems. Specific countries are discussed, and specific auditing and taxation accounting practices and theories are covered.
Periodically Course explores the role of the internal audit function in the management of companies. Topics include: reliability and integrity of information; compliance with policies, procedures, laws and regulations; safeguarding of assets; economy and efficiency of operations. The unique ethical considerations affecting the internal audit function are stressed.
ACCT 131Cost Accounting and Advanced Managerial Accounting Topics3
Fall, Spring Various cost and advanced managerial accounting concepts are studied. Topics include job-order costing, process costing, budgeting, standard costs, direct costing, by-products and joint products, and other managerial accounting topics. The course will integrate accounting technologies and data analysis to enable students to conduct advanced managerial accounting analysis and make data-driven decisions. Ethical and social considerations relating to managerial decision-making are discussed.
Fall, Spring The role and function of the independent auditor in the public and private sectors are emphasized. The ethical, social, economic and political forces that influence the philosophy and conceptual foundations of auditing are covered in depth. Auditing standards and rulings by regulatory agencies are analyzed. Standards that guide the auditor and the methodology used in conducting an audit, forming an opinion, and reporting are covered and illustrated, with a focus on tests of controls and substantive procedures. Students will utilize visualization, automation, and analytical tools to perform auditing procedures.
ACCT 134Accounting Information Systems and Controls3
Periodically This course focuses on current developments in auditing practice and the use of advanced accounting technologies to enhance audit procedures. Students will apply technology tools to simulated audit scenarios. The interrelationship between risk assessment, internal controls, and the accounting information system will be examined through the lens of auditing.
Fall, Spring This course explores accounting information systems and how they relate to the accountant’s ability to conduct business and make decisions. The course focuses on transaction cycles with special emphasis on ethics, fraud, and internal controls and targets the needs and responsibilities of accountants as end users of systems, systems designers, and auditors. It includes an introduction of Sarbanes-Oxley and its effects on internal controls, and other relevant topics.
ACCT 124 or approved equivalent, senior class standing.
Corequisite
ACCT 133 . Credit given for this course or ACCT 208, not both. (Formerly ACCT 127, Computer-based Accounting and Tax Systems. ) View Course Offering(s): Summer Session I 2026 Summer Session II 2026 Summer Session III 2026 Fall 2026
ACCT 136Fraud Prevention and Detection3
Periodically To provide in-depth discussion and analysis into the different areas of fraud in asset misappropriations, bribery and corruption, and fraudulent statements. Students will build on existing knowledge of auditing and information systems to explore the areas of fraud for both detection and prevention.
Periodically To provide in-depth discussion and analysis of the complex and evolving area of forensic accounting. The course connects the different roles of accountant as accountant, investigator, valuator and legal assistant in very specialized and vital areas of business. The course will discuss the field and practice of forensic accounting, uncovering accounting crime, courtroom procedures and litigation support, cybercrime and business valuations.
ACCT 139Introduction to Strategic Accounting Technologies3
This course will focus on the introductory application of current accounting technologies and software programs available to collect and analyze accounting data sets. It concentrates on developing students’ competencies in current and emerging technologies and focuses on how accounting professionals can effectively and efficiently assess and implement relevant technologies to satisfy strategic accounting needs. Discussions will focus on the interrelationships of these technologies with the accounting information system, including internal controls, ethical issues, fraud, forensics, risk assessment, and/or cybersecurity. Students will build and develop introductory skills in core accounting technologies while solving accounting problems, enabling them to provide meaningful insights into accounting-related data. Topics include current and emerging technologies such as artificial intelligence, basic programming (e.g., coding and workflow automation), blockchain, and data collection, management, and analysis as they relate to accounting.
ACCT 115 ; BBA 002 ; junior class standing View Course Offering(s): Summer Session I 2026 Summer Session II 2026 Summer Session III 2026 Fall 2026
ACCT 140Applying Strategic Accounting Technologies for Decision Making3
In this capstone course, students will combine accounting and technology skills learned throughout the accounting curriculum to provide meaningful insights into accounting questions. Given an accounting issue, students will focus on using oral and written communications to frame the problem(s) and ask the right questions, and will critically analyze and apply appropriate technological tools to find solution(s). Students will be required to demonstrate their technical agility by selecting the appropriate technology to analyze, design, implement, automate, and/or evaluate accounting processes. Upon completion of this course, students will be able to leverage technologies to understand and analyze accounting issues and produce data driven solutions for accounting problems.
Periodically Basics of the federal tax system for individuals and business entities. Topics will include the basic theory of tax concepts, calculation of tax, and tax ethics.
Fall, Spring Analysis of the Federal Income Tax laws pertaining to individuals, including their meaning, application, and associated ethical and global considerations. The course employs appropriate tax technologies to build skills in tax research, compliance, planning, and analysis of federal taxation of individuals.
Periodically Analysis of the Federal Income Tax laws pertaining to business entities, including their meaning, application, ethical and international considerations relating to business entities. Partnerships, C corporations and S corporations will be the focus of this course. The course employs appropriate tax technologies to build skills in tax research, compliance, planning and analysis of federal taxation of business entities.
Periodically In-depth analysis of advanced topics in taxation from mostly the federal tax law perspective, but also exploring state and local as well as international jurisdictions. Topics will include tax research, federal practice and procedure, fiduciary responsibilities, taxation of estates and trusts, tax credits and the alternative minimum.
Periodically This course enables the student to develop an understanding of the practical application of accounting principles and the communication of challenging accounting issues. Case studies are selected by the instructor to reflect a broad range of practical accounting issues in different industries in order to sharpen students’ analytical skills. Students gain an appreciation for the role of the accountant as a reporter of financial information and events.
ACCT 156 A-ZSeminar in Special Topics in Accounting1-2
Periodically Current topics are explored through a variety of methods, such as lectures, projects and case studies. As individual subjects are selected, each is assigned a letter (A-Z) which is affixed to the course number. Specific titles and course descriptions for special topics courses are available in the online class schedule.
ACCT 157 A-ZSeminar: Special Topics in Accounting3
Periodically An advanced in-depth treatment of special topics. Current topics are explored through a variety of methods, such as lectures, projects and case studies.
Fall, Spring Actual practical experience in an approved setting open to junior and senior accounting majors. Students work a minimum of 40 hours for 1 credit or a minimum of 80 hours for 2 credits or a minimum of 120 hours for 3 credits in a structured accounting program offered by a for-profit or not-for-profit organization.
Fall, Spring A work-study program open to senior accounting majors or accounting/tax fundamental minors. Students work a minimum of 120 hours in a structured accounting training program offered by a for-profit or not-for-profit organization or the Department of Accounting’s Volunteer Income Tax Assistance (VITA) program.
Fall, Spring Research for and the writing of a substantial essay in the field of accounting. Open only to senior accounting majors who are eligible for and desire to graduate with departmental honors and who secure, before registration, written permission of the department chairperson.
